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RECONCILIATION Page 1 ACCOUNTING FOR GRADE 11 FET LEARNERS 2014 EDITION M. L THWALA NASOU VIA AFRIKA 40 Heerengracht, Johannesburg P O Box 586, DAVEYTON 1520 First published 2014 by Troupant Publisher Ltd Acknowledgements The authors and publisher gratefully acknowledge permission to reproduce copyright material in this book. Every effort has been made to trace copyright holders, but if any copyright infringements have been made, the publisher would be grateful for information that would enable any omission or errors to be corrected in subsequent impression.